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Landmark Rulings

Delhi High Court — Direct Tax

1,066 rulings

  1. Delhi High Court · 05 Jul 2024
    Delhi HC Clarifies Taxation of Fees for Technical Services in BCCI-IMG Case

    International Management Group (UK) Ltd. Vs Commissioner of Income Tax-2

    (2024) TaxCorp(LJ) 34240 (HC-DELHI)

  2. Delhi High Court · 15 Jun 2024
    Delhi HC Dismisses Writ Challenging Reassessment Notice and Order, Directs Assessee to Pursue Statutory Appeal

    Mudraksh Investfin Pvt. Ltd Vs NATIONALE-ASSESSMENT CENTRE DELHI & ORS

    (2024) TaxCorp(LJ) 34106 (HC-DELHI)

  3. Delhi High Court · 13 Jun 2024
    Delhi High Court Revives Family Feud Suit for Partition and Injunction, Finds Improper Application of Benami Act and Premature Dismissal under CPC

    Neeru Dhir And Ors Vs Kamal Kishore Dhir and Ors

    (2024) TaxCorp(LJ) 34094 (HC-DELHI)

  4. Delhi High Court · 07 Jun 2024
    Search and Seizure Limitation Period: Delhi HC Quashes Reassessment Notice

    Dinesh Jindal Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34067 (HC-DELHI) · Sections 149(1), 153C, 153A

  5. Delhi High Court · 08 Jun 2024
    HC - HC Invalidates Reassessment After Four Years, Citing Lack of New Evidence

    Samsung India Electronics Pvt. Ltd. Vs Pr.Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34064 (HC-DELHI)

  6. Delhi High Court · 07 Jun 2024
    Delhi High Court Quashes Reassessment Proceedings Initiated Against Assessee for Failure to Address Objections Regarding Taxability of Income and Permanent Establishment Under India-Japan DTAA

    COMPONENTSOURCE COMPANY LTD VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1 (2) (1), NEW DELHI

    (2024) TaxCorp(LJ) 34057 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=92629&Category=Judgment&CategoryType=Zip

  7. Delhi High Court · 05 Jun 2024
    Delhi High Court Upholds ITAT's Deletion of Disallowance of Provision for Unsettled Claims and Determination of IBNR Claims Reserve

    PRINCIPAL COMMISSIONER OF INCOME TAX-1 VERSUS M/S. CARE HEALTH INSURANCE LIMITED (EARLIER KNOWN AS M/S. RELIGARE HEALTH INSURANCE CO. LTD.)

    (2024) TaxCorp(LJ) 34039 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=92622&Category=Judgment&CategoryType=Zip

  8. Delhi High Court · 04 Jun 2024
    Delhi HC Upholds Deductibility of Provisions for Unsettled Outstanding and IBNR Claims, Dismisses Revenue's Appeal

    Care Health Insurance Limited Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34036 (HC-DELHI) · Section 37

  9. Delhi High Court · 04 Jun 2024
    Delhi HC Dismisses Lava International's Writ Petition Challenging CBDT's Denial of Condonation of Delay, Emphasizes Compliance with Statutory Timeframes

    Lava International Limited Vs Central Board of Direct Taxes & Anr.

    (2024) TaxCorp(LJ) 34035 (HC-DELHI)

  10. Delhi High Court · 04 Jun 2024
    Delhi HC Upholds 15% Deduction Under Section 11(1) for Donations to Other Charitable Institutions, Clarifies Scope of Section 11(3)

    Jamnalal Bajaj Foundation Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34033 (HC-DELHI) · Section 11(1)

  11. Delhi High Court · 03 Jun 2024
    Vagueness in Show Cause Notice Costs Revenue: Delhi HC Quashes Penalty Proceedings

    GE Capital Us Holdings Inc Vs DCIT

    (2024) TaxCorp(LJ) 34026 (HC-DELHI) · Section 270A

  12. Delhi High Court · 03 Jun 2024
    House Property Loss Set-Off Limitation Upheld: Delhi HC

    Sanjeev Goyal Vs UNION OF INDIA

    (2024) TaxCorp(LJ) 34025 (HC-DELHI) · Section 31, 71(3A)

  13. Delhi High Court · 03 Jun 2024
    Delhi High Court Rules Interest on Annulled Auction Sale as Capital Receipt, Not Chargeable to Tax

    INS Finance & Investment P. Ltd Vs Principal Commissioner of Income Tax-4

    (2024) TaxCorp(LJ) 34024 (HC-DELHI)

  14. Delhi High Court · 03 Jun 2024
    Delhi HC Rules One-Time Voluntary Payment for Diminution in Stock Option Value as Capital Receipt, Not Taxable Perquisite

    Sanjay Baweja Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34022 (HC-DELHI) · Section 17(2)(vi)

  15. Delhi High Court · 31 May 2024
    Delhi HC Quashes Reassessment Proceedings Against Caterpillar Group: Rejects Revenue's Contentions of Fixed Place PE, Service PE, and DAPE

    Progress Rail Locomotive Inc.(Formerly Electro Motive Diesel Inc.) Vs Deputy Commissioner of Income-Tax

    (2024) TaxCorp(LJ) 34006 (HC-DELHI)

  16. Delhi High Court · 29 May 2024
    Delhi HC Dismisses Revenue’s Appeal, Holds Interest Received by Bank of Tokyo-Mitsubishi UFJ's Indian PE Not Taxable in India Under India-USA DTAA

    The Bank Of Tokyo-Mitsubishi Ufj Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33994 (HC-DELHI)

  17. Delhi High Court · 29 May 2024
    Delhi High Court Upholds Taxability of Guarantee Charges in India, Dismisses Assessee's Appeals

    Johnson Matthey Public Limited Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33993 (HC-DELHI)

  18. Delhi High Court · 28 May 2024
    Delhi High Court Rules on Reimbursement of Software Costs, Expatriate Salaries, and Lease Registration Charges

    COMMISSIONER OF INCOME TAX VERSUS BENETTON INDIA PVT. LTD.

    (2024) TaxCorp(LJ) 33983 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=92580&Category=Judgment&CategoryType=Zip

  19. Delhi High Court · 21 May 2024
    Delhi High Court Holds Sec. 153D Approval to be Accorded for "Each Assessment Year" Separately, Mechanical Approval Invalidates Assessment

    Shiv Kumar Nayyar Vs PR. COMMISSIONER OF INCOME TAX -15

    (2024) TaxCorp(LJ) 33934 (HC-DELHI) · Section 153D

  20. Delhi High Court · 20 May 2024
    Delhi High Court Allows Assessee's Application under DTVSV Act, Holds Appeal Pendency on Specified Date Not Affected by CIT(A)'s Dismissal on Limitation

    PT Bukaka Teknik Utama Vs Commissioner of Income Tax (It)

    (2024) TaxCorp(LJ) 33925 (HC-DELHI)

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